Tax implications of financial orders

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Practice notes
The distinction between an amended petition, a supplemental petition and a further petitionWhere it is necessary in some way to amend a petition...
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9th Nov
Practice notes
This Practice Note is impacted by the exit of the UK from the EU on 31 January 2020. This has implications for practitioners when considering an...
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9th Nov
Practice notes
Coronavirus (COVID-19): Guidance has been issued, including by the President of the Family Division, regarding all proceedings in the Family Court in...
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9th Nov
Practice notes
Instructing counsel to advocate on a client’s behalf should be a matter of careful thought and preparation. The role of counsel is to provide...
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Produced in partnership with Ursula Rice of Family First Solicitors Ltd 12th Jan
Practice notes
The Matrimonial Causes Act 1973 (MCA 1973) sets out the grounds on which a marriage is void or voidable and the bars preventing the grant of a decree...
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9th Nov
Practice notes
Online divorceOn 6 May 2018 the Ministry of Justice (MoJ) launched its online divorce service nationwide for the public acting as litigants in person....
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9th Nov
Practice notes
A void marriage is one that will be treated by the court as never having taken place. The grounds on which a marriage will be void are set out in...
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9th Nov
Practice notes
Coronavirus (COVID-19): Guidance has been issued, including by the President of the Family Division, regarding all proceedings in the Family Court in...
Read More >
9th Nov
Practice notes
The basis of Duxbury calculationsA Duxbury calculation is an actuarial calculation designed to identify the capital sum required to meet a periodical...
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9th Nov
Practice notes
Applications for judicial separation are relatively rare in practice. It may arise where the client has strong religious and or cultural reasons for...
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9th Nov
Practice notes
Coronavirus (COVID-19): Guidance has been issued, including by the President of the Family Division, regarding all proceedings in the Family Court in...
Read More >
9th Nov
Practice notes
Online divorceWhere a divorce is proceeding via the online service note that while rules relating to divorce proceedings are generally to be found in...
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9th Nov
Practice notes
Sequestration is a process for dealing with a contempt of court that would be otherwise punishable by a committal under which the assets of the...
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Produced in partnership with David Salter, deputy High Court judge and Recorder 12th Jan
Practice notes
This Practice Note explains the no order principle contained in section 1(5) of the Children Act 1989 (ChA 1989). It explains when the principle...
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9th Nov
Practice notes
The power to make pension attachment orders (previously referred to as earmarking orders) arises from the insertion of sections 25B–25D of the...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 12th Jan
Precedents
Case number [insert number][In the principal registryORIn the [insert court location] FAMILY court]Sitting at [insert place]Notice of...
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9th Nov

Most recent Tax implications of financial orders content

Practice notes
SDLT—marriages, civil partnerships and divorceStamp duty land tax (SDLT) is charged on chargeable land transactions (the acquisition of a chargeable...
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16th May
Practice notes
Tax implications in relation to pensionsThis Practice Note sets out general guidance on the tax implications of contributions to and payments from...
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Produced in partnership with David Salter, deputy High Court judge and Recorder 15th May
Practice notes
Tax implications of financial ordersPeriodical payments ordersWith effect from 6 April 2000, all maintenance arrangements or periodical payments are...
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Produced in partnership with David Salter, deputy High Court judge and Recorder 15th May

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